Course: International Accounting (5101-472)

Persons:

• Prof. Dr. Dirk Hachmeister (verantwortlich)

Type of Course:

lecture

In-Class Hours Per Week:

1

Contents:

1. IFRS as EU-wide accounting standard
2. Regulatory philosophy of the IASB
3. Asset illustration vs. profit determination
4. Balance sheet recognition
5. Balance sheet valuation
6. Statement of comprehensive income and further instruments
7. Possibilities and limits of IFRS

Literature:

Ballwieser, Wolfgang, IFRS-Rechnungslegung. Konzept, Regeln und Wirkungen, 3. Aufl., München 2013

IFRS Praxishandbuch, hrsg. v. Karl Petersen, Florian Bansbach und Eike Dornbach, München, neueste Aufl.

Location:

Hohenheim

Module:

• 5101-470 Financial Statements (compulsory)